The appellate authority held that centralized procurement and distribution support for free medicines constitutes pure services. As the activity is linked to public health functions, GST exemption under Notification 12/2017 was granted.
The Appellate Authority held that repair and maintenance services invoiced and controlled by the head office do not require separate State registration merely because engineers perform services locally.
The advance ruling held that phosphatidylserine derived from soy lecithin qualifies as a phosphoaminolipid under Heading 2923. The product was classified under CTI 2923 2090 based on its chemical structure and composition.
It was held that EV components imported separately and requiring substantial manufacturing in India cannot be treated as vehicle kits. The ruling denied eligibility for concessional customs duty on such imports.
The dispute concerned whether interior wall panels were builders ware or plastic sheets. The authority ruled they remain classifiable under heading 3921, confirming decorative panels do not become structural elements.
The authority examined whether decorative plastic wall panels are builders’ ware or plastic sheets. It held that panels retaining sheet character with in-line extrusion profiles fall under CTH 3921, not residual CTH 3925.
The ruling confirms that alloys are classified by the metal predominating by weight. Since copper predominated, the brass rods were classified under Chapter 74 as copper alloy rods.
The issue concerned tariff classification of a rotor assembly, but the application was withdrawn before any ruling was issued. The authority permitted withdrawal and disposed of the case without examining the merits.
The Authority held that LED drivers fall under CTH 8504 40 90 since their essential role is electrical energy conversion and regulation, aligning with static converters rather than lighting parts.
The authority rejected the argument that interlocking wall panels are structural building components. It ruled that decorative PVC panels lack load-bearing function and remain classifiable as sheets under heading 3921.
